\begin{tabular}{|l|l|l|} \hline A70 & A \\ \hline 48 & Cost per equivalent unit \\ \hline 49 & Cost of ending work in process inventory \\ \hline 50 & \\ \hline 51 & Units completed and transferred out: \\ \hline 52 & Units transferred to the next department \\ \hline 53 & Cost per equivalent unit \\ \hline 54 & Cost of units transferred out \\ \hline 55 & \\ \hline 56 & 4. Prepare reconciliation. \\ \hline 57 & \multicolumn{1}{|c|}{ Mixing Department } \\ \hline 58 & \\ \hline 59 & Costs to be accounted for: \\ \hline 60 & Cost of beginning work in process inventory \\ \hline 61 & Costs added to production during the period \\ \hline 62 & Total cost to be accounted for \\ \hline 63 & Costs accounted for as follows: \\ \hline 64 & Cost of ending work in process inventory \\ \hline 65 & Cost of units transferred out \\ \hline 66 & Total cost accounted for \\ \hline 67 & \\ \hline 68 & \\ \hline 69 & \\ \hline 70 & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline A70 & A \\ \hline 48 & Cost per equivalent unit \\ \hline 49 & Cost of ending work in process inventory \\ \hline 50 & \\ \hline 51 & Units completed and transferred out: \\ \hline 52 & Units transferred to the next department \\ \hline 53 & Cost per equivalent unit \\ \hline 54 & Cost of units transferred out \\ \hline 55 & \\ \hline 56 & 4. Prepare reconciliation. \\ \hline 57 & \multicolumn{1}{|c|}{ Mixing Department } \\ \hline 58 & \\ \hline 59 & Costs to be accounted for: \\ \hline 60 & Cost of beginning work in process inventory \\ \hline 61 & Costs added to production during the period \\ \hline 62 & Total cost to be accounted for \\ \hline 63 & Costs accounted for as follows: \\ \hline 64 & Cost of ending work in process inventory \\ \hline 65 & Cost of units transferred out \\ \hline 66 & Total cost accounted for \\ \hline 67 & \\ \hline 68 & \\ \hline 69 & \\ \hline 70 & \\ \hline \end{tabular}